Question 14 - Which are the offences which warrant prosecution under the CGST/SGST Act? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 14. Which are the offences which warrant prosecution under the CGST/SGST Act? Ans. Section 73 of the CGST/SGST Act codifies the major offences under the Act which warrant institution of criminal proceedings and prosecution. 12 such major offences have been listed as follows: a) Making a supply without issuing an invoice or upon issuance of a false/incorrect invoice; b) Issuing an invoice without making supply; c) Not paying any amount collected as tax for a period exceeding 3 months; d) Availing or utilizing credit of input tax without actual receipt of goods and/or services; e) Obtaining any fraudulent refund) f) evades tax, fraudulently avails ITC or obtains refund by an offence not covered under clause (a) to (e); g) Furnishing false information or falsification of financial records or furnishing of fake accounts/ documents with intent to evade payment of tax; h) Obstructing or preventing any official in the discharge of his duty; i) Dealing with goods liable to confiscation i.e. receipt, supply, storage or transportation of goods liable to confiscation; j) Receiving/dealing with supply of services in contravention of the Act; k) tampers with or destroys any material evidence or documents l) Failing to supply any information required of him under the Act/Rules or supplying false information; m) Attempting to commit or abetting the commission of any of the offences at (a) to (l) above.